Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 78

78 Declaration of recognised law and corresponding commissioner

(1) A regulation may declare a law of the Commonwealth or another State that provides for any of the following to be a recognised law for this Act—

(a) the levying or collection of—

(i) a tax, fee, duty or other impost; or

(ii) a royalty;

(b) the payment of a subsidy for goods.

(2) However, a law may be declared to be a recognised law only if the law or another law of the relevant jurisdiction provides or will provide for the conduct of investigations for a tax law or another law administered by the commissioner that corresponds to a recognised law.

(3) The regulation must declare a person to be the corresponding commissioner for the recognised law.